07 January 2026
HM Revenue and Customs (HMRC) has updated the list of professional bodies and learned societies (also known as List 3) with tax-deductible fees.
For some professional organisations, members can claim tax relief on fees or subscriptions.
List 3 shows all organisations whose members qualify for a tax deduction on professional fees and subscriptions pertaining to that organisation.
The list is updated periodically, and includes all bodies approved by the commissioners for HMRC.
Added with effect from 6 April 2025
- ACI UK Financial Markets Association
Updates:
- British Association of Homeopathic Veterinary Surgeons (where the subscription includes membership fees to the International Association for Veterinary Homeopathy only the proportion relating to the British Association is allowable) has been amended to British Association of Homeopathic Veterinary Surgeons (included membership fees paid to the IAVH are not allowable)
- British Machine Vision Association (full title British Machine Vision Association and Society for Pattern Recognition Medical Association) (J) has been amended to British Machine Vision Association
- Society for Pattern Recognition Medical Association (J) British Medical Laser Association (allow tax relief for annual subscriptions to BMLA and ELA — no tax relief for journal subscription) has been amended to British Medical Laser Association (allow tax relief for annual subscription to BMLA and ELA — journal subscription not allowed)
- British Psychoanalytic Society (annual subscription normally includes annual subscriptions to (1) Institute of Psychoanalysis (2) International Psychoanalytical Association) has been amended to British Psychoanalytic Society (allow tax relief for subscriptions to the IoP and IPA)
- Costs Lawyer Standards Board (allow tax relief under section 343 ITEPA 2003 for the fee payable to the CLSB on applying for a Costs Lawyer practising certificate) has been amended to Costs Lawyer Standards Board (allow tax relief for the fee payable to CLSB for a practising certificate (section 343 ITEPA 2003))
- Education Workforce Council (allow the fee payable in respect of the entry or retention of a name on the register (section 343 ITEPA 2003)) has been amended to Education Workforce Council (allow the fee payable for entry or retention of a name in the register (section 343 ITEPA 2003))
- European Federation of National Engineering Associations (known as FEANI — subscriptions paid every 5 years — tax relief allowable each year on 1/5 of the payment) has been amended to European Federation of National Engineering Associations (allow tax relief each year on 1/5 of subscription paid every 5 years)
- Farriers Registration Council (allow the fee payable for the entry or retention of a name on the register (section 343 ITEPA 2003)) has been amended to Farriers Registration Council (allow the fee payable for entry or retention of a name in the register (section 343 ITEPA 2003))
- General Chiropractic Council (allow the fee payable in respect of the retention of a name in the register (section 343 ITEPA 2003)) has been amended to General Chiropractic Council (allow the fee payable for the retention of a name in the register (section 343 ITEPA 2003))
- General Teaching Council for England (allow the fee payable in respect of the retention of a name in the register (section 343 ITEPA 2003)) has been amended to General Teaching Council for England (allow fee payable for the retention of a name in the register ― section 343 ITEPA 2003)
- Royal College of Nursing (J) has been amended to Royal College of Nursing (J) (Nursing Standard).
Professional organisations can apply for approval for tax relief using form P356.
CIPP comment
The CIPP appears on list 3, which means that any self-funding members can claim tax relief on their membership fees. The CIPP is listed under ‘P’ under the title ‘Payroll Professionals Chartered Institute of (new title from 10 November 2010 formerly Institute of Payroll Professionals)’.
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